The Montezuma County Budget is comprised of sixteen distinct and separate funds, or accounts. Each fund has its own sources of revenues and, in most cases, must limit its expenditures to a specific purpose. The county funds are as follows

(Note: Fund Titles link to that funds budget)

Capital Fund –Accounts for revenue and expenditures related to general capital expenditures for the county.

Clara
Ormiston Cancer Treatment Fund – Accounts for money received from the Clara Ormiston Trust
to help residents of the county with health care costs for
the treatment of cancer.

Conservation Trust Fund – Accounts for the county’s share of state lottery proceeds
to be used for statutorily restricted recreation activities.

Contingent Fund – Accounts for expenditures not reasonably foreseen at the
time the budget is adopted.

Emergency Telephone Service Fund – Accounts for an emergency telephone service system in
Montezuma County. It is funded by a $.70 per month per
exchange access facility and per wireless communication
access.

General Fund – Accounts for all general government activities except those that
are accounted for in another fund: Board of County
Commissioners, County Clerk & Recorder, Elections, County
Treasurer, Public Trustee, County Assessor, Sheriff’s
Office, County Jail, County Coroner, District Attorney,
County Attorney, Administration, Planning Department, IT and
Computer Services, Emergency Management, Veterans Office,
CSU Cooperative Extension, Senior Services, Public Health
Agency, Animal and Pest Control, Fairgrounds, County Fair,
and Federal Lands Program.

Jail Bond
Fund – Accounts for activities related to the financing and construction
of the Montezuma County Jail. It was funded by a .45% sales
tax that was cancelled effective July 1, 2010.

Landfill Enterprise Fund – This is an enterprise fund that accounts for all financial
transactions related to landfill operations.

Law Enforcement Authority – Accounts for additional law enforcement services for
unincorporated Montezuma County. It is funded by a 1.45
mill levy on the unincorporated areas of Montezuma County.

Lodgers Tax
Fund –
Accounts for the lodgers tax revenue collected by merchants
to be used for tourism marketing activities. It is funded
by a 1.9% lodgers tax.

Public Health Fund – Accounts for federal and state public health programs administered by the county and local public health initiatives.

Revolving Loan Fund – The Housing and Community Development Act of 1974
established a Community Development Block Grant program to
support economic development projects that create or retain
jobs and which contribute to sound overall community
development at the local level. The Revolving Loan Fund
accounts for the revenue and expenditures relative to this
federal program.

Road &
Bridge Fund –
Accounts for activities related to county road and bridge
construction and maintenance. State law requires the county
to allocate a portion of its property taxes to cities and
towns for their street activities. This fund is required by
state law.

Sheriff’s Forfeiture Fund – Accounts for proceeds from property ordered by the court
to be forfeited and used for non-operating purposes.

Social
Services Fund
– Accounts for federal and state public welfare programs
administered by the county.

TABOR Emergency Reserve Fund
– Accounts for a portion of the county fund balance that was
set aside to meet the emergency requirements required by
TABOR.